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[Cites 0, Cited by 0] [Section 8(4)] [Section 8] [Entire Act]

State of Kerala - Subsection

Section 8(4)(b) in Kerala General Sales Tax Rules, 1963

(b)in relation to a works contract in which the transfer of property takes place not as goods but in some other form in which the dealer transfers all the goods involved in the execution of such contract, the whole amount payable to the dealer for carrying out such contract less the labour charges *not incurred in relation to the goods involved in the execution of the works contract, as established and proved by the contractor;